2016 (8) TMI 706

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..... ppeal enlarging the scope of remand. We accordingly allow this appeal but only in part and to the extent that while the Tribunal shall examine whether the appellant is entitled to exemption in terms of Clause (d) of the notification mentioned above, it shall not be prevented from examining the applicability of Clause (e) relied upon by the appellant nor shall the impugned order prevent the appella .....

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..... uld be left free to urge that services rendered by the appellant qualify for exemption even in terms of Clause (e) of the notification. 2. Mr. Rajiv Nanda, learned counsel for the respondent contends that this Court could enlarge the scope of the remand so as to entitle the appellant to claim exemption even under Clause (e) of the notification. We see no reason to decline that limited prayer an .....

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